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C. Velayudhan Nair Vs. Commissioner of Agricultural Income-tax, KeralA ...

Court : Kerala

Reported in : [1972]83ITR127(Ker)

..... the assessee is entitled to his costs in this case.a copy of the judgment under the seal of the high court and the signature of the registrar will be sent to the appellate tribunal as required by sub-section (6) of the agricultural income-tax act, 1950. ..... - the kerala agricultural income-tax appellate tribunal has referred the following questions of law under section 60(1) of the agricultural income-tax act, 1950 :'(1) having regard to the fact that the appellate assistant commissioner of agricultural income-tax and sales tax, kozhikode, has upheld the estimate of income independently of the system of accounting followed by the assessee, whether, on the ..... the question that directly arose in that case was as to whether the agricultural produce itself is income and becomes charged to tax under the madras agricultural income-tax act, 1955, when he has received the produce and not when he has sold, used or consumed it. ..... shah (as he then was), speaking for the court, said :'the expression income in its normal connotation does not mean mere production or receipt of a commodity which may be converted into money. ..... a tax on income whether agricultural or non-agricultural is, unless the act provides otherwise, a tax on monetary return-actual or notional. ..... the tribunal at the instance of the assessee referred the question of law already mentioned to this court for decision.the learned counsel for the assessee brought to our notice the decision of the supreme court in rajalinga raja v. .....

Dy. Commissioner of Sales Tax, Ernakulam Vs. Raja Oil Mills and ors.

Court : Kerala

Reported in : AIR1979Ker99; [1979]43STC78(Ker)

..... assessing authority, (1957) 8 stc 407 : (air 1958 madh pra 16) a division bench of the madhya pradesh high court held that where a dealer sold kerosene, which was an exempted commodity under the madhya bharat sales tax act, 1950 in sealed tins, priced at rs. ..... it may be that in such cases the agreement to pay an extra price for the container may be more readily implied, in the present case, if we may say so with respect, all the authorities, including the high court dealt with the question as a question of law without considering the relevant factors which would sustain or negative any such agreement. ..... state of assam, (1953) 4 stc 129 : (air 1953 assam 42), the question arose before the assam high court whether the turnover from gunny bags in which the rice was packed was liable to sales tax when the assessee, a registered dealer supplied to the government rice which was an exempted ..... for the purpose of this case were :'(1) neither the sales tax authorities nor the high court had given a definite finding on the crucial and important question, namely, whether in fact the assessee, as it had contended all through, sold the cigarettes at the same rate, whether it sold them in cardboard or wooden ..... we have, therefore, no option but to remand the case to the high court to consider the question whether having regard to the facts of the case and the observations made by us, there was an agreement, express or implied, between the assessee and its customers to sell the packing materials or .....

K.M. Mohammed Shafi and Others Vs. Union of India represented by its S ...

Court : Kerala

..... of the rank of assistant director and above in the directorate of ministry of finance has been empowered to file appeal under section 35 of the 1999 act in the high court, we are not persuaded to accept the submission that assistant director was incompetent to file an appeal before the special director. ..... high court makes a declaration of right, and further orders the costs of the application to be paid (which is the common form here used), and that is drawn up and sealed with the seal of the court, and, i suppose placed on record, as all orders of the high court are, it seems to me that it is clearly an order of the court. ..... custodian, evacuees property, east punjab, julundur, air 1950 ep 175 (a), in which in considering s.30 of the east punjab evacuees property (administration) ordinance, which is equivalent to s.24 of the act, it was held that no one has a right to appeal under s.30 of the ordinance unless he can show that a decison has been pronounced against him, which has wrongfully deprived him of something, or wrongfully affected ..... 1957 patna 235) had occasion to consider the phrase person aggrieved in the context of administration of evacuee property act, 1950. ..... aggrieved came up for consideration in the context of section 24 of the administration of evacuee property act, 1950. ..... the conclusion reached by the additional custodian on the 8th february 1950, that aboobaker was not an evacuee amounted to an order under section 7 and tekchand therefore was a person aggrieved by .....

Noushad Abbas Vs. the Commissioner of Commercial Taxes

Court : Kerala

..... the common law doctrine about priority of crown debts which was recongnised by the indian high courts prior to 1950 constitutes "law in force" within the meaning of article 372 (1) and continues to ..... of section 26b of the kgst act over the bank's dues, the apex court in para 61, while w.a.nos.1262 & 1263/2012 -44- considering c.a.no.3973/2006 affirmed the judgment of the division bench of this court in south indian bank ltd's case (2006 (1) klt65) in the following words: "in our opinion, the high court has rightly held that the first charge created by section 26b of the kerala act will have primacy over the banks' ..... bombay act and section 26b w.a.nos.1262 & 1263/2012 -42- of the kerala act also contain non obstante clauses and give statutory recognition to the priority of state's charge over other debts, which was recognized by indian high courts even before 1950. ..... in para 63, while considering c.a.no.4909/2006, the dismissal of the writ petition by this court after relying upon the decision of the apex court in dena bank's case {(2000) 5 scc 694.and that of this court in sherry jacob's case [2004 (3) klt 1089], has been upheld by the apex court and it was held that "in our opinion, the high court rightly held that the tahsildar was entitled to give effect to the primacy of statutory first ..... w.a.nos.1262 & 1263/2012 -48- priority was rejected by the high court stating that section 35 of the securitisation act does not have overriding effect on section 38c of the bombay sales tax act. .....

N.P. Pushpangadan and Others Vs. the Federal Bank Ltd., Rep. by Its Br ...

Court : Kerala

Reported in : 2011(4)ILR(Ker)196; 2011(4)KLT134(FB); 2011(4)KLJ93; 2011(4)KHC40; 2012AIR(Ker)27

..... of the bombay act and section 26-b of the kerala act also contain non obstante clauses and give statutory recognition to the priority of the states charge over other debts, which was recognized by indian high courts even before 1950. ..... in such cases, how could the civil court or the high court or the authorities under the securitisation act protect the interests of the tenants, if the interpretation of the law is as ..... : air 1997 patna 160, the patna high court held that a person in rightful occupation of the premises as a tenant cannot be dispossessed under section 29 of the state financial corporations act, 1951. ..... was taken by the calcutta high court in manager uco bank v. ..... the madras high court held thus: the appellants herein are not defaulters ..... in terms of that sub-section, a secured creditor can enforce security interest without intervention of the court or tribunal and if the borrower has created any mortgage of the secured asset, the mortgagee or any person acting on his behalf cannot sell the mortgaged property or appoint a receiver of the income of the mortgaged property or any part thereof in a manner which may defeat the right of the secured creditor to ..... , the position of the appeal under section 17 of the act is like that of a suit in the court of the first instance under the code of civil procedure. ..... the bank filed a petition under section 14 of the securitisation act before the court of the chief judicial magistrate, alappuzha, who passed an order to take possession .....

Abdulla and anr. Vs. Assankutty

Court : Kerala

Reported in : [1960]11STC730(Ker)

..... under this chapter, or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand, prepared for the purposes of this act, shall be treated as confidential, and notwithstanding anything contained in the indian evidence act, 1872 (1 of 1872), no court shall, save as provided in this act, be entitled to require any public servant to produce before it any such return, accounts, documents or record or any part of any such record, or to ..... the 1886 act, the madras high court too in ..... privilege under rule 47(1) of the general sales tax rules, 1950, cannot preclude the court from requiring production of the documents, and directing that copies be furnished, except to the extent that section 124 of the indian evidence act comes into play and excludes any of such documents. ..... the learned counsel for the revision petitioners urged, that under rules 40 and 41 of the general sales tax rules, 1950, the sales tax officer may summon any person to appear and give evidence before him, and that statements so recorded under process of law could ..... rule 47(1) of the general sales tax rules, 1950, corresponds more to the above rule under the indian income-tax act, 1886, than to section 54(1) of the indian income-tax act, 1922. ..... of which were applied for by the revision petitioners, who are defendants 4 and 5, the sales tax officer claimed privilege under rule 47 of the general sales tax rules, 1950, and under sections 123 and 124 of the indian evidence act. .....

Food Ispector Vs. K.S. Cyriac

Court : Kerala

Reported in : 1984CriLJ1487

..... . it may be stated here the inevitable consequence of the acceptance of this argument of the accused which has appealed to the high court is that where a manufacturer or distributor sells food stuffs in large sealed containers containing quantities much larger than what is required to be taken as sample under the law and the contents of only one such container are exposed for sale ..... . devinder kumar 1983 cri app r (sc) 306 : 1983 cri lj 980, the supreme court held that rule 22a was enacted apparently to get over the difficulty that may arise in taking sample and dividing it into three parts as required by section 11(1)(b) of the act where each sealed container containing the food in question contains a quantity less than the required quantity to be taken as ..... . merely because a person who has actually suffered in his health after consuming adulterated food would not be before court in such cases, court should not be too eager to quash on slander grounds the prosecutions for offences, alleged to have been committed under the act.a report of a public analyst has great significance and importance and sanctity for the protection of a citizen as well as for ..... 81 (fb), while construing rule 9a of the prevention of food adulteration rules, observed (para 18):no provision in an enactment of the nature of the prevention of food adulteration act should be read in such a way as to search for and find a purely technical reason for dropping the penal proceedings.in food inspector v .....

Sasidhara Shenoy and Bros. Vs. Deputy Commissioner of Income-tax (Asse ...

Court : Kerala

Reported in : [2000]241ITR333(Ker)

..... change its judgment under section 260(1) of the income-tax act, which is stated thus :'the high court or the supreme court upon hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the judgment shall be sent under the seal of the court and the signature of the registrar to the appellate tribunal which ..... the question involved is whether a person can ask the commissioner of income-tax to delete the decision of the high court on the basis of which a reference has been disposed of by another decision on the ground that such a decision is the ..... 'an application for review of a judgment passed by a high court in a reference is not maintainable, for the tribunal which determines the questions referred under section 256 does not act as a civil cp.urt so as to attract the provisions of the code of civil procedure ..... passed the order under section 260(1) on may 19, 1997, the matter had reached finality and since such order was passed as a result of the judgment of the high court it cannot be said that the impugned order suffers from any mistake apparent from the record requiring rectification in the light of the full bench decision rendered by the high court on the identical issue in the case of another assessee. ..... order under section 260(1), on may 19, 1997, to give effect to the judgment of the high court of kerala as it was binding on this bench of the tribunal. .....

Sasidhara Shenoy and Bros. Vs. Deputy Commissioner of Income Tax and a ...

Court : Kerala

Reported in : (1999)157CTR(Ker)440

..... whether on the basis of the full bench decision can the tribunal compel to change its judgment under section 260(1) of the income tax act, which is stated thus'the high court or the supreme court upon hearing any such case shall decide the. ..... the question involved in whether a person can ask the cit to delete the decision of the high court on the basis of which a reference has been disposed of by another decision on the ground that such a decision is the ..... passed the order under section 260(1) on 19th may, 1997, the matter had reached finality and since such order was passed as a result of the judgment of the high court it cannot be said that the impugned order suffers from any mistake apparent from record requiring rectification in the light of the full bench decision rendered by the high court on the identical issue in the case of another assessee. ..... review of a judgment passed by a high court in a reference is not maintainable, for the high court which determines the questions referred tinder s ..... order under section 260(1) on 19th may, 1997, to give effect to the judgment of the hon'ble high court of kerala as it was binding on this bench of the tribunal. ..... raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the judgment shall be sent under the seal of the court and the signature of the registrar to the tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgment. .....

Jose T. Mooken Vs. Commissioner of Income-tax

Court : Kerala

Reported in : [1979]117ITR921(Ker)

..... the contention of the commissioner said that though they might be prepared to endorse the view taken by the allahabad high court as to the true meaning of section 3 of the act of 1922, the former judgment of november 21, 1929, rendered by the high court had not been appealed against and whether right or wrong must govern the relations of the parties in the particular case ..... if the tribunal refuses to state the case on the ground that no question of law arises, the assessee or the commissioner, as the case may be, within the time stipulated in the provision may apply to the high court, and the high court may, if it is not satisfied with the correctness of the decision of the tribunal, require the tribunal to state the case and to refer it and on receipt of such requisition, the tribunal shall state the ..... from any decision of the registrar of trade marks act to the high court having the jurisdiction, had said that though the trade marks actdoes not provide or lay down any procedure for the future conduct or career of the appeal in the high court, obviously after the appeal had reached the high court it has to be determined according to the rules of practice and procedure of that court and in accordance with the provisions of the ..... after the high court takes a decision on the question, a copy of the judgment in the matter will have to be sent under the seal of the court and signature of the registrar to the tribunal which shall pass such orders as are necessary to dispose of the case .....